Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
The duty drawback All Industry Rates for specified Chapter 71 goods are revised by substituting higher figures in the Schedule of Notification No. 77/2023-Customs (N.T.). For tariff item 711301, the rate is changed from 639.59 to 773.17, and for tariff items 711302 and 711401, the rate is changed from 9089.33 to 14990.66. The amendment operates as a fresh revision of drawback rates for gold jewellery and silver jewellery/articles under the existing drawback schedule.
The duty drawback All Industry Rates for specified Chapter 71 goods are revised by substituting higher figures in the Schedule of Notification No. 77/2023-Customs (N.T.). For tariff item 711301, the rate is changed from 639.59 to 773.17, and for tariff items 711302 and 711401, the rate is changed from 9089.33 to 14990.66. The amendment operates as a fresh revision of drawback rates for gold jewellery and silver jewellery/articles under the existing drawback schedule.
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